Coplay Borough Non-Uniformed Pension Plan – Lehigh County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit was conducted on the Coplay Borough Non-Uniformed Pension Plan for the period from January 1, 2020, to December 31, 2023, in accordance with Act 205, which requires periodic audits for municipalities receiving state aid. The audit objectives were to ensure corrective actions from prior findings were implemented and to confirm compliance with state laws, regulations, and local ordinances. Key audit activities included verifying state and employer contributions, evaluating employee contributions, and reviewing retirement benefit payments. The audit found the plan generally compliant, though it identified a failure to properly fund some accounts, with specific deficits noted in 2021 and 2022. Borough officials have been informed of these findings and their cooperation during the audit was appreciated. The audit also confirmed corrective steps had been taken on prior issues related to state aid deposits and procurement practices.